Empty property council tax: exemptions and premium charges

Empty properties pay full council tax, and most councils charge a premium (up to 300% extra) after 2 years.

What counts as an empty property?

A property is empty for council tax purposes if:

• No one lives there (unoccupied)
• It contains no furniture or personal belongings (unfurnished), or
• It is uninhabitable (structurally unsound, no heating/water, undergoing major works)

A property does not count as empty if it's furnished and available to live in, even if no one currently lives there. For example, a holiday home that's furnished but only used occasionally is not empty (it's a second home, which has different rules).¹

Standard exemptions for empty properties

Two main exemptions apply to empty properties:

Class A: Major structural works (up to 12 months)

Properties undergoing major structural repair work or being converted (e.g., barn conversion, commercial to residential) get an exemption for up to 12 months. The property must be genuinely uninhabitable due to the works.

Major works include:

• Structural repairs (roof replacement, underpinning, damp-proofing at structural level)
• Conversions (barn to residential, commercial to residential, single dwelling to flats)
• Extensions requiring Building Control approval

Redecoration, new kitchen/bathroom, or cosmetic repairs do not count as major works. The property must be uninhabitable (no heating, no water, unsafe structure).

Proof needed

Building Control approval, planning permission, contractor invoices, photos showing uninhabitable state

Duration

Up to 12 months from the date the property became uninhabitable

Class C: Unfurnished and unoccupied (up to 1 month)

Empty properties that are unfurnished and unoccupied get an exemption for a short period. The duration varies by council:

• Most councils: up to 1 month (used to be 6 months before 2013)
• Some councils: 0 months (no exemption, full charge from day 1)
• A few councils: up to 3 months (rare)

The exemption starts from the date the property became empty and unfurnished. After the exemption ends, you pay full council tax (or a premium if the property has been empty for over 2 years).

Check your council's Class C policy. Many councils abolished this exemption or reduced it to 1 month to discourage long-term empty properties.

Premium charges for long-term empty properties

Councils can charge a premium on properties that have been empty for over 2 years. The premium is on top of the full council tax rate:²

• Empty 2+ years: 100% premium (you pay 2x the normal rate)
• Empty 5+ years: 200% premium (you pay 3x the normal rate)
• Empty 10+ years: 300% premium (you pay 4x the normal rate)

Example: your property is in Band D (£1,800/year full rate). If it's been empty for 3 years, you pay £3,600/year (£1,800 + 100% premium). If it's been empty for 6 years, you pay £5,400/year (£1,800 + 200% premium).

Not all councils charge the maximum premium. Some councils charge lower premiums or no premium at all. Check your council's empty property premium policy.

Second homes and council tax

A second home is a property that's furnished but not your main residence (e.g., holiday home, weekend retreat). Second homes are not empty properties, so different rules apply.

Until 2013, second homes got a 50% discount. Most councils have now abolished this discount, so second homes pay 100% council tax (the full rate, no discount).

A few councils still offer a small discount (10-50%) on second homes, but this is rare. Check your council's second home policy.

Second homes do not face the empty property premium (because they're not empty). However, some councils charge a premium on second homes that are empty for over 2 years (treat them as long-term empty properties rather than second homes).

Avoiding the empty property premium

You can avoid the premium by:

• Selling or renting the property: Once occupied, it's no longer empty and the premium stops
• Making it your main residence: Move in and it becomes your primary residence (no premium)
• Furnishing it: If the property is furnished and available to occupy, some councils treat it as a second home (no premium, just full council tax)
• Qualifying for an exemption: Class A (major works) exempts you for up to 12 months (the exemption clock resets the empty period)

Do not try to avoid the premium by claiming the property is uninhabitable if it's not genuinely uninhabitable. Councils investigate empty property claims and can charge penalties for false declarations.

Appeals against empty property premium

You can appeal an empty property premium charge if:

• The property has not been empty for as long as the council claims (provide evidence of when it became empty)
• The property qualifies for an exemption (e.g., major works, repossession by lender)
• You've taken reasonable steps to sell or let the property but cannot find a buyer or tenant (some councils waive the premium in exceptional cases)

Write to your council's revenues team and explain why you believe the premium should not apply. Provide evidence (dates, contracts, marketing materials). If the council rejects your appeal, you can request a formal review or appeal to the Valuation Tribunal.³

Other exemptions for empty properties

Less common exemptions include:

• Class B: Property empty because the resident is in prison or long-term hospital care (exemption lasts as long as they're detained/hospitalised)
• Class D: Property left empty by someone who has moved to receive personal care
• Class E: Property left empty by someone who has moved to provide personal care to another person
• Class F: Property where everyone has died (exemption for up to 6 months after probate is granted)
• Class I: Property repossessed by a mortgage lender (exemption until the lender sells or re-lets)

These exemptions are automatic if the council knows the circumstances. You may need to provide proof (e.g., letter from prison, probate documents).

How to claim empty property exemption

Contact your council to claim an exemption. You'll need to:

1. Complete the council's exemption application form (available on the council website)
2. Provide proof of the exemption (Building Control approval for major works, probate documents for deceased estates, etc.)
3. Wait for the council to process your application (typically 2-4 weeks)

If approved, the exemption applies from the date the exemption circumstances began. You can backdate claims if you only discover later that you were eligible.

What happens if you do not pay?

If you do not pay council tax on an empty property, the council can:

• Send you a reminder notice (you have 7 days to pay)
• Summon you to magistrates court (you'll have to pay court costs on top of the bill)
• Instruct bailiffs to collect the debt or seize goods
• Apply for a charging order on the property (the debt is secured against the property and must be paid when you sell)

You cannot avoid council tax on an empty property by ignoring the bill. If you're struggling to pay, contact your council and ask about payment plans or Council Tax Reduction (income-based support, though this rarely applies to second homes or investment properties).

Last reviewed: 2026-05-18